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A Uniao garante qualidade do ensino publico aos entes federados com a afericao do desenvolvimento da educacao basica (IDEB) e o repasse de um fundo da educacao. A aplicacao dos recursos pelos municipios e fiscalizada pela Câmara Municipal, com o auxilio da Corte de Contas. Entao, o que os resultados do controle de contas e o desempenho educacional revelam? Esta pesquisa utilizou no referencial teorico obras sobre federalismo e politicas publicas e selecionou 20 municipios do Piaui, conforme o criterio populacional, no periodo de uma gestao para a analise empirica. As conclusoes apontam um baixo desempenho no desenvolvimento da educacao, porem uma tendencia de melhoria e, por outro lado, um aumento na quantidade de contas julgadas irregulares pelo Tribunal de Contas do Estado do Piaui (TCE-PI). Palavras-chave: Federalismo. TCE-PI. IDEB. ABSTRACT The Union guarantees quality in public education to federates entities by gauging the development in basic education (IDEB) and the educational funds transfer. The funds application by municipalities is controlled by their Câmaras Municipais (City Councils), supported by Courts of Audits. So, what do account control results and educational performance reveal? This research used, on its theoretical frame of reference, works about federalism and public policies and picked 20 municipalities in Piaui, according to population criterion, during a management period for empirical analysis. The conclusions point to a low educational performance, though, with an improvement tendency and, on other side, an increase on irregularities on counts judged by Courts of Audtis. Keywords: Federalism. TCE-PI. IDEB.

FEDERALISMO NO BRASIL: O QUE O CONTROLE DE CONTAS E O DESEMPENHO EDUCACIONAL REVELAM? O CASO DO PIAUÍ